2203 Introduction to Managerial Accounting 3 hours
An introductory course in managerial accounting that emphasizes the decision
making needs of internal management to achieve organizational objectives.
Topics include cost behavior, management accounting systems, selecting relevant
information, decision making, budgeting, responsibility accounting, capital
budgeting, break-even analysis, activity-based costing, and financial statement
analysis. Prerequisite: ACCT 2103.
 

3003 Income Tax Accounting 3 hours
An introduction to federal and state income tax laws and regulations including
taxable and nontaxable income, deductions, credits, types of entities, ethics, tax
research and tax planning. Prerequisite: ACCT 2203.
 

3013 Payroll and Employee Benefits Accounting 3 hours
Covers a wide spectrum of basic payroll accounting and employment topics
pertaining to large and small employers. Topics include federal and state
employment taxes, cafeteria plans, group health plans, COBRA requirements,
Fair Labor Standards Act, worker’s compensation issues, pension plans, contract
labor, and employee leasing.
 

3123 Contemporary Business Analysis 3 hours
Accounting information used by managers of various organizations for decisionmaking
purposes. Relationships between components of financial statements,
as well as special-purpose reports designed to provide relevant information for
managerial decisions. Includes consideration of corporate income tax provisions
and their role in strategic planning. Prerequisite: ACCT 2203, not available as
Accounting or Finance elective.

3203 Cost Accounting I 3 hours
An introduction to cost accounting concepts and practices, as applied to
manufacturing, merchandising, and service-oriented organizations. Topics include
cost behavior analysis, job order costing, activity-based costing, budgeting,
variance analysis, absorption costing, and variable costing. Prerequisite: ACCT
2203.
 

3303 Intermediate Accounting I 3 hours
A review of the accounting cycle and advanced work in the areas of cash, temporary
investments, receivables, inventories, current liabilities, and investments in stocks
and bonds. Prerequisite: ACCT 2203 and 3313 or concurrent enrollment in ACCT
3313.
 

3313 Accounting Information Systems 3 hours
Design of systems to process and report accounting information for purposes of
assisting management in the decision-making process, reporting considerations,
and strengthening internal controls. Practice in using accounting software.
Prerequisites: ACCT 2203 and MIS 1133 or instructor permission.
 

3353 Governmental and Not-for-Profit Accounting 3 hours
Accounting for governmental and not-for-profit entities. Emphasis on state and
local government accounting. Prerequisite: ACCT 2203.
 

3403 Intermediate Accounting II 3 hours
Continuation of Accounting 3303 to include noncurrent assets and liabilities,
stockholders’ equity accounts, the statement of changes in financial position, and
various analyses of financial data. Prerequisite: ACCT 3303.
 

3500 Selected Topics in Accounting 1-3 hours
Designed to meet the needs and interests of students and the community. Topics
may vary to include such subjects as tax practice management, managerial
accounting methods, and current issues in taxation. Permission of instructor.
 

4003 Advanced Income Tax Accounting 3 hours
Taxation of corporations, partnerships, and fiduciaries, estate tax laws, payroll
taxes, corporate reorganizations, liquidations, business ethics, tax research and
tax planning. Prerequisites: ACCT 3003.
 

4103 Petroleum Accounting 3 hours
Financial and tax accounting principles, practices, policies, and procedures used
by oil and gas producers. Prerequisite: ACCT 4003.
 

4130 Contemporary Studies in Accounting 1-3 hours
Designed to vary with the needs of students. Topics may vary to include current
issues in accounting, incorporating a closely held business, computer applications
for accounting systems, and audit systems designs and techniques. Permission
of instructor and junior standing or above.
 

4193 Financial Statement Analysis 3 hours
An in-depth study of financial statement analysis utilizing an analytic framework
and statistical tools to measure risk and predict firm performance. Computer
modeling skills and techniques are developed to analyze financial or business
strategies. Prerequisites: FIN 3213 and ACCT 3303 or FIN 4183. (Qualifies as
Finance elective).
 

4203 Cost Accounting II 3 hours
Continuation of Accounting 3203 to include cost allocation methods, joint product
and by-product costing, variance and profitability analysis, process costing, back
flush costing, inventory management, just-in-time, capital budgeting, input yield
and mix variances, and transfer pricing. Prerequisite: ACCT 3203.
 

4223 Retirement and Employee Benefit Planning 3 hours
In this course students apply retirement planning and employee benefits in
personal financial planning. This course is designed to provide students with an
understanding of the concepts of the ethical considerations, Social Security, and
Medicare benefits, retirement plan types, qualified plan characteristics, distributions
and distributions options, group insurance benefits, other employee benefits, and
analysis of retirement factors.
 

4313 Applied Accounting Technology 3 hours
The design and operation of contemporary accounting systems used to process
and report accounting information. A variety of information technologies are
presented with emphasis on database technologies. Control concepts and
reporting responsibilities are also studied. Prerequisites: ACCT 2203 and MIS
1003 or equivalent.
 

4403 Advanced Accounting I 3 hours
Theory and problems of accounting for transactions involving consolidated
statements, partnerships, insolvency, foreign operations, governmental, and notfor-
profit. Prerequisite: ACCT 3403 or concurrent enrollment.
 

4413 Advanced Accounting II 3 hours
A study of accounting for pensions, leases, changing prices, foreign operations, nonpro
fit operations, and current FASB statements and interpretations. Prerequisite:
ACCT 3403 or concurrent enrollment in ACCT 3403. Offered once a year.
 

4503 Auditing 3 hours
A study of audit concepts and procedures including sampling for attributes,
substantive testing, internal controls, audit work papers, professional ethics, quality
of evidence and audit reports. Prerequisites: ACCT 3403, BADM 3933, and MIS
1133.
 

4513 Auditing II 3 hours
Continuation of Accounting 4503 to include advance preparation for auditors and
C.P.A. applicants. Development and completion of the audit. Prerequisite: ACCT
4503
 

4703 CPA Concepts 3 hours
An in-depth study of accounting concepts related to the Certified Public Accounting
examination including topics pertaining to governmental, taxation, managerial, and
financial accounting. Prerequisites 21 hours of accounting including ACCT 3303,
3403.
 

4713 CPA Problems II (Auditing) 3 hours
Solution of advanced accounting problems and preparation for the Accounting
Practice parts of the CPA examination. Prerequisite: 18 hours of accounting,
including 6 hours of Intermediate ACCTand 3 hours of Auditing.
 

4950 Accounting Internship 3 or 6 hours
Work in an approved position related to public, private, or governmental
accounting. Consists of applying knowledge gained while working toward a
degree. Prerequisite: Junior standing or above, and approval of department chair.
Not available as Accounting elective.